@article{oai:kanagawa-u.repo.nii.ac.jp:00013145,
 author = {林, 健治},
 issue = {3-4},
 journal = {商経論叢, The review of economics and commerce},
 month = {Mar},
 note = {Departmental Bulletin Paper, 論説},
 pages = {45--58},
 title = {償却原価法と公正価値法 －満期保有目的債券の処理を中心に－},
 volume = {55},
 year = {2020}
}